Fiscal practice
Documentarea serviciilor prestate pe teritoriul RM unui nerezident
În conformitate cu prevederile art.93 pct.4) din CF, livrare (prestare) de servicii reprezintă activitate de prestare a serviciilor materiale şi nemateriale, de consum şi de producţie, inclusiv darea proprietăţii în arendă, locaţiune, uzufruct, leasing operaţional, transmiterea cu plată sau gratuit a drepturilor privind folosirea oricăror mărfuri, obiecte ale proprietăţii industriale şi obiecte ale dreptului de autor şi ale drepturilor conexe; activitate de executare cu plată sau gratuit a lucrărilor de construcţii şi montaj, de reparaţie, de cerce...
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The date of publishing:
25 September /2024 08:00
Catalogul tematic
Locul livrării serviciilor | Declarație TVA
Tags:
livrari | raportarea tranzactiilor | Declaraţia privind TVA
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